Payroll Parameters for the Year 2025

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2
January
2025

Payroll Parameters for the Year 2025

Dear Business Partner, We would like to share with you the 2025 tax parameters published in the Official Gazette No. 32768 (2nd Repeated) dated December 30, 2024.

Summary: Our announcement covers the income tax exemption for meal and transportation allowances, the income tax brackets to be applied for employees in 2025, and the income tax deduction amounts for disabled individuals.

You can find the exemption amounts, tax brackets, and disability tax deduction amounts in the table below.

2025 Payroll and Tax Parameters
Daily income tax exemption for meal allowance excluding VAT (In-kind or Cash)   240.00 TL
Income tax exemption for transportation allowance (Transport Card)   126.00 TL
2025 Income Tax Brackets    
Up to 158,000 15%
Between 158,000 and 330,000 20%
Between 330,000 and 1,200,000 27%
Between 1,200,000 and 4,300,000 35%
Over 4,300,000 40%
2025 Disability Income Tax Deduction Amounts  
First-degree disability tax deduction amount 9,900.00 TL
Second-degree disability tax deduction amount 5,700.00 TL
Third-degree disability tax deduction amount 2,400.00 TL

 

Best regards,

 

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